REFERENCE TITLE: tax rate limit; surrounding states

State of Arizona House of Representatives Fifty-third Legislature First Regular Session 2017

HCR 2027

Introduced by Representative Rivero

 

A CONCURRENT RESOLUTION

 

Proposing an amendment to the constitution of arizona; amending article IX, constitution of arizona, by adding section 25; relating to taxes and fees.

 

 

(TEXT OF BILL BEGINS ON NEXT PAGE)

 

Be it resolved by the House of Representatives of the State of Arizona, the Senate concurring:

1.  Article IX, Constitution of Arizona, is proposed to be amended by adding section 25 as follows if approved by the voters and on proclamation of the Governor:

START_STATUTE25.  Tax rates and fees; reference to surrounding states

Section 25.  Notwithstanding section 1 of this article:

1.  The rate of any tax levied, or the amount of any fee assessed and collected, by this state may not exceed ninety‑nine percent of the rate or amount of any comparable tax or fee levied or assessed by the state of California, Colorado, Nevada, New Mexico or Utah, whichever is lowest.

2.  Paragraph 1 of this section does not apply to any tax rate or fee that exceeded the limit as of January 1, 2019, but that rate or fee may not be increased until the increase can be accomplished within the limit prescribed by paragraph 1 of this section.

2.  The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.